목적: Implantable hearing devices, including cochlear implants (CI) and bone conduction implants (BCI), serve as rehabilitation options for patients with asymmetric hearing loss (AHL) and single-sided deafness (SSD). This study aimed to assess and compare the impact of CI and BCI on tinnitus in AHL/SSD patients experiencing significant tinnitus symptoms. 방법:This retrospective analysis included adult patients with AHL or SSD who presented with significant tinnitus and underwent CI or BCI implantation between 2017 and 2023. Clinical data, preoperative and postoperative audiologic assessments, and tinnitus-related questionnaires—including the Tinnitus Handicap Inventory (THI) and Visual Analog Scale (VAS)—were collected and analyzed. 결과:A total of 33 patients with AHL/SSD and significant tinnitus (THI ≥18) were included, with 16 receiving CI and 17 undergoing BCI implantation. In the CI group, all four VAS domains (loudness, awareness, annoyance, and impact on daily life) and THI scores showed significant improvement postoperatively. In the BCI group, improvements were noted in the VAS annoyance and impact on daily life categories, along with THI scores; however, VAS loudness and awareness remained largely unchanged. A linear mixed model analysis revealed a significantly greater reduction in VAS loudness, awareness, and annoyance scores in the CI group compared to the BCI group. Additionally, the tinnitus cure rate at six months postoperatively was significantly higher in the CI group (62.5%) compared to the BCI group (11.8%). 결론:Both CI and BCI demonstrated effectiveness in reducing tinnitus severity in AHL/SSD patients. However, CI provided a more pronounced tinnitus-suppressing effect and a higher cure rate, supporting its role as the preferred therapeutic option for managing tinnitus in this patient population.